The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the registration of the premises is not a precondition for availing of cenvat credit.The bench of S. S. Garg (Judicial Member) and P. Anjani Kumar (Technical Member) observed that under Sections 68 and 69 of the Finance Act, the requirement for registration arises when a person is liable to...
